Preheat your oven to 350°F (175°C) and prepare your muffin pan with liners or grease it lightly.

In a mixing bowl, combine softened cream cheese, powdered sugar, and vanilla extract. Blend until smooth and creamy, then set aside.

In another large bowl, whisk together flour, sugar, baking powder, baking soda, cinnamon, nutmeg, and salt until no lumps remain.

In a separate bowl, whisk together pumpkin puree, vegetable oil, eggs, and vanilla extract until smooth and combined.

Pour the wet mixture into the dry mixture and gently fold together until just combined, being careful not to overmix.

Fill muffin cups two-thirds full with batter, add a tablespoon of cream cheese filling in the center of each, then cover with more batter.

Bake in the preheated oven for 18-22 minutes, until a toothpick inserted comes out clean or with a few moist crumbs.

Let the muffins cool in the pan for about 5 minutes before transferring them to a wire rack to cool completely.